Fungsi Anggaran Sebagai Alat Perencanaan Dan Pengendalian Pada Birorena Polda Sumut

Abstract

In this journal the author analyzes the crucial role of the budget as the main tool in planning and control at the North Sumatra Regional Police Bureau (North Sumatra). This research covers budget allocation, budget integration in the planning process, as well as implemented budget control strategies. The research results show that the North Sumatra Regional Police Bureau effectively uses the budget as a guide for the smooth running of activities, programs and projects that support the North Sumatra Regional Police's strategic objectives. The budget also functions as a control instrument that allows monitoring of expenditure and identifying deviations for taking corrective action. Good coordination between the Bureaurena and other units in the North Sumatra Regional Police strengthens the effectiveness of budget use. In its discussion, this journal provides recommendations for improvement, including increasing the efficiency of the planning process, strengthening coordination between units, and implementing more innovative budget control strategies. The conclusion highlights the importance of viewing the budget not just as an administrative tool, but also as a catalyst for achieving overall organizational goals. This journal provides practical insights for similar organizations in improving their management budgets to achieve more optimal performance.